Why the last digit of your RUT decides your payment dates
In Uruguay, due dates don't fall on the same day for everyone — they're staggered by the last digit of your RUT. Here's how and why, with official sources.
When you enter your RUT in Tributo, the calendar shows your dates, not just anyone's. Why? Because in Uruguay due dates are spread across the month by the last digit of your number — and that digit is yours.
Why it's staggered
If everyone paid on the same day, the DGI and BPS systems, the banks and the collection networks would be overwhelmed. To avoid that, the state spreads collection: different taxpayers fall due on different days. The sorting rule is simple and objective — the last digit of the company number / RUT.
The rule: “according to the last digit”
The formula appears verbatim in the official calendars. The BPS, for example, sets one of its deadlines like this — notice how it groups the digits and gives them different dates:
The BPS sets it like this (an example from a 2026 return):
«El plazo para la presentación de la Declaración Jurada Fonasa Servicios Personales vence según el último dígito del número de empresa: 0, 1 y 2 el 16/4. 3 al 5 el 23/4 y 6 al 9 el 30/4/2026.»
In English: The deadline to file the Fonasa Personal Services sworn return falls according to the last digit of the company number: 0, 1 and 2 on 16/4; 3 to 5 on 23/4; and 6 to 9 on 30/4/2026.
BPS — Due dateshttps://www.bps.gub.uy/7530/vencimientos.htmlWhere it applies
The last digit orders several key due dates for an independent worker:
- Monthly BPS contributions: the payment day depends on your digit (one group pays one day, the other the next).
- DGI — annual IRPF/IASS return: the due date is assigned by digit groups.
- DGI — IRPF on capital income (Category I): also staggered by digit.
How Tributo uses it
That's why we ask for your RUT: we read its last digit and apply the current official calendar to show you your exact days, with no table-crossing on your part. We use that digit only for the dates — nothing else.
The groups at a glance
| Obligation | How it groups by last digit |
|---|---|
| Monthly BPS contributions | 0–4 one day · 5–9 the next day |
| Annual IRPF/IASS (DGI) | By digit groups (e.g. 0-1-2 / 3-5 / 6-9) |
| IRPF Category I (DGI) | By digit groups |
In short: the last digit of your RUT isn't decorative — it sets which day of the month you pay. The exact days change each year and live in the official DGI and BPS calendars; Tributo applies them for you. When in doubt, always check the official sources.